Government Resolution approved the Regulation on the procedure for monitoring the movement of imported goods
18/05/2019 15:45
Government Resolution approved the Regulation on the procedure for monitoring the movement of imported goods
18/05/2019 15:45
Tashkent, Uzbekistan (UzDaily.com) -- Government resolution approved the Regulation on the procedure for monitoring the movement of imported goods.
In accordance with the Regulations, the procedure for controlling the movement of imported goods and preventing tax and customs offenses is as follows:
- The State Customs Service within three days from the moment of customs clearance sends to the State Tax Committee information on export-import operations and movement of goods, to Uzstandart agency information on import operations executed in a simplified manner.
- On the basis of these data, a control card is maintained for each importer in the database of state tax authorities. At the same time, information is analyzed by a special software product and the risk of committing a tax offense (high, medium, low) is determined.
-Importers whose risk of committing a tax offense is low are excluded from control.
- In the activities of importers, whose risk of committing a tax offense is high or medium, there is a cameral control.
- In case of discrepancies in the tax reporting, the taxpayer is required to make appropriate changes and eliminate the deficiencies within one working day.
-To confirm the accuracy of the information provided, as well as the legality of the application of tax and customs benefits specified in the reports of the importer, thematic express checks are conducted on-site.
- In case of detection of evidence of a crime during control measures, the materials no later than three days are sent to law enforcement agencies.
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